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- W98732693 abstract "We investigate the value relevance of comprehensive income its components for a sample of 92 New Zealand Firms over the period 2003-2010. The change in assets revaluation reserve and the change in fair value of available-for-sale securities are associated with firm performance as summarized by stock price and returns. We also find a stronger association of aggregate comprehensive income with stock price and market returns compared to net income." @default.
- W98732693 created "2016-06-24" @default.
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- W98732693 date "2014-01-01" @default.
- W98732693 modified "2023-09-23" @default.
- W98732693 title "Value Relevance of Comprehensive Income" @default.
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- W98732693 doi "https://doi.org/10.2139/ssrn.2375508" @default.
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